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Impact of the committee of sponsoring organizations

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Reference no: EM13891186

Select one of the following topics and narrow it if necessary. Write a documented research paper on your topic, using the report template discussed in class.

• Congressional attempts to affect the accounting standard setting process

• The future of eXtensible Business Reporting Language (XBRL) and how it might be used to support the development of other comprehensive bases of accounting (OCBOA) outside of GAAP

• The Public Company Accounting Oversight Board (PCAOB)

• The International Auditing and Assurance Standards Board (IAASB) and its role in establishing International Standards on Auditing (ISAs)

• The use of fair value measurements in Generally Accepted Accounting Principles

• The future of "integrated reporting" and the possible expansion of the attest function

• The role of judgment in the application of accounting standards and whether that role should be reduced or expanded

• The impact of the Committee of Sponsoring Organizations' (COSO) Internal Control-Integrated Framework

Reference no: EM13891186

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